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Tax Allowances

Volume 14: debated on Thursday 3 December 1981

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asked the Chancellor of the Exchequer what tax allowances a single parent of a 19-year-old university student living away from home can claim assuming that the mother earns no more than £4,500 per annum and her student son is receiving the full grant.

A single parent would in these circumstances normally be entitled to a further personal allowance—at present £770—if the student is resident with the parent for at least part of the tax year, in addition to the single person's allowance—at present £1,375. The size of the parent's income and the amount of the student grant do not affect entitlement to these allowances. If the hon. Member has a particular case in mind, perhaps he would write to me about it.